The Braves can go over the luxury tax and pay a penalty yet in actual dollars spent spend less than the luxury tax threshold. At the end of the day, I’m sure the only number AA is accountable for is what gets sent to players on a check.
This is a very good point, and an angle I hadn't considered before. We can just add Luxury Tax as a 27th player on the roster when we do our 2023 payroll tabulations.